, , आयकर अपीलीय अधिकरण ‘‘ए’

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2962 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2015-16 Visteon Corporation Asst. Commissioner of Income Tax, Grace Lake Corporation Centre, International Taxation, Van Buren Township, Circle-2(2), Michigan-48111 Chennai.

[PAN: AADCV5660K]

(अपीलार्थी/Appellant) (

प्रत्यर्थी

/Respondent)

अपीलार्थी की ओर से/ Assessee by : Shri Ajay Vohra, Sr. Advocate Mr.Aditya Vohra, Advocate (Virtual)

प्रत्यर्थी की ओर से /Revenue by : Shri R. Raghupathy, Addl. CIT सुिवाई की तारीख/Date of Hearing : 17.02.2025 घोर्णा की तारीख /Date of Pronouncement : 26.03.2025 / O R D E R आदेश PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the directions of the DRP given vide ITBA/DRP/M/144C(5)/2024-25/1068182956(1) dated

30.08.2024 to the Ld. AO for passing the order dated 26.09.2024.

2.0 Ground of appeal No.1 is general in nature and does not require any specific adjudication.

3.0 The first issue raised by the assessee through ground